Treaty abuse in Action 6 of the OECD BEPS action plan: A matter of effectiveness undermined by tax treaty override

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

Original languageEnglish
Title of host publicationErosión de la Base Imponibile y Traslado de Beneficios: Estudios Sobre el Plan BEPS de la OCDE
Subtitle of host publicationComentarios a las acciones 1,2,5,6,8,13 y 15
PublisherThomson Reuters/Aranzadi
Chapter8
Pages275-296
Publication statusPublished - 2016

Keywords

  • OECD BEPS Action Plan, BEPS Action 6, treaty abuse, treaty override, international taxation, effectiveness international law, effectiveness EU law

Cite this

De Pietro, C. (2016). Treaty abuse in Action 6 of the OECD BEPS action plan: A matter of effectiveness undermined by tax treaty override. In Erosión de la Base Imponibile y Traslado de Beneficios: Estudios Sobre el Plan BEPS de la OCDE: Comentarios a las acciones 1,2,5,6,8,13 y 15 (pp. 275-296). Thomson Reuters/Aranzadi.